Company registration iiuinbei.: 07?935?1 Chai'ity registration nuinbei.: 1138908 Wigan and Leigh Carers Centre (A company limited by guarantee) Annual Report and Financial Statements foi. the Year Ended 31 March 2024
Wigan and Leigh Carers Centre Contents Refei'ence and Adin inistrative Details Trustees, Repoi't ?to5 Siatenienc ofTI'u51ees' Responslblliiies Independent Exainiiier's Repoit Statement of Financial Activities Stat¢inent of Financial Position Notes to the Finaiicial Statements Ioto 17
Wigan and Leigh Carers Centre Reference and Administrative Details Trustees P S Walton D E Whitakei- (resigned 14 November 2023) P Humphries F Woolley S Lewis S Freeinan K Paddan Z Boyko V Marsh Principal Office 3-5 Fredei'ick Street H indley Wigyan WN2 3BD Registered Office 3-5 firdei'ick Street 14 iiidley Wigan WN2 3BD The ¢h8rily is incorporated in England. 07293521 Company Registration Number Cliarity Registration Num ber 1138908 Solicitors Stephensons Solicitors LLP I st Floor Sefton House North&yate Close Horwich Bolton BL6 6PQ Accountants PAHull&Co Beecli l.louse 23 Ladies Lane Hindley Wigan WN? 2QA Page I
Wigan and Leigh Carers Centre Trustees, Report The trustees, who are directors for the purposes of company law. present the annual report together with the financial statements of the cliaritable company for the yeai. ended 31 March 2024. Vision To ci'eate a carer-friendly Wigan where evely cai'er is eiiipowei'ed. respected, and suppoited to lead a fulfill ing life. balancing their carin(r I'esponsibilities with personal aspirations and well-being. Mission At Wigan and Leigh CaiErs Cents'e, we are dedicated to Inalcing a positive diffei'ence in the lives of carers of all ages. Our In ission 19 to.. Em power carers with a l-ange of support and life opportunities Re5pettr and prioi'itise the wislies and choices of carers in how they receive support Provide individual ised support Ihal focu5¢s on what is important to eacli carer Ensure cai'ers have a voice in shaping the services they I'eceive. recogn ising ihem as experts in care Raise awai'eiiess of the vital role of carers within tlie coimmiin ity and work collaboratively with local organisalions to build a supportive environment Objectives, Strategie5 and Aetivitles Wigan and Leigh CArers Centre (WLCC) is dedicated to supporting cai'ers of all ages in the Wigan borou&FII. Wigan and Leibvh Carers Ceiith'e provides support, gTuidance and advice lo people who air idenlified as uiipaid cai'ers aiid live withiii Ilie Wigan boi'ougli and surrouiiding area. Tlie cai-ei-s we support play a crucial IDle in holdiiig faniilies togetlier. enabliiig tliose they care foi. to live fulfillii)g l ives. Tlie cai'ei's we suppoi'l are aci'oss all ages iiicluding, Youiig Cai'ei's aged 5-17 and Young Adult Carers aged 18-25. Carei's Inalce an eiiorinous coiitributioii to society and save tlie econoiny bi Ilions of pounds. However, many unpaid cat'ers al'e stretclied lo Iheii. liinits, juggl ing cal'e with work and faini ly l ife. struggl ing to Inake ends Ineet. dnd often battliiig poor hcaltli tl)¢niselves, For young7 carers. thc I'esponsibility of caring for a fam ily member can sigiiificanily impact iheii. mental health and wcllb¢ing, as well a5 Iheii. ability lo leai'n and their futur¢ lif¢ clianc¢5, Mc1ny yoiing carcrs feel they ar¢ Inissingj out on large parts of Ilieii. ch ildliood and edlication. "fhey often feel overwhelmed by their responsibi lilics and strliggle lo build friendships, frequently sacrificing their social lives to care for a parent or sibling, WLCC is a member of the Carers Trust national network and works in partnership with colleagues across the network to enhance, quality. innovation and shared leaming. WLCC is a Public Benefit entity, aiid the Ti'u5tees have considei'ed the Cliai'ity Coiiiin ission piiblished guidance on the operation of the Public Benefit Itquireinent. Purpose Our purpose, 01- 'WH Y,, is to ensure Ihal all aged cai-ei's are recogiiised, valued, and suppoited in their roles. By offei'ing support, 5igiiposting and solution5 to the obstacles they face, we aiin to i'elieve soine of tl3e pressul'es their cai'ing roles briiig. Key facts PopLilation of Wigan 3?0.000 _ I OO/D or l in l O are prov iding unpaid care Nulnber Over 32,000 Number of adult 12.452 UJ]paid Carers and young carers in Wigan registered with WLCC Number carer5 known WLCC of not to c20,000 Page 2
Wigan and Leigh Carers Centre Trustees, Report The niimber of carers is continually increasino and we likely don't have an accurate count as many individuals don't recognise themselves as carers unlil ihey reach a crisis point and can no longer cope. Oiir goal is to make Wigan and Leigh Carers Centre services available and accessibl¢ to all carers of all ages aci'oss WiLiaii. We aini to achieve this by fostei'ing connections in local hubs within comimunities and neiolibourhoods. The following information outlines the sei'vices and activities the charity undeitoolc to further its purposes. 2023-2024 Services to meet our sti'ategic aims In May ?023 we held a staff away day wliich involved all staff and trustees facilitated by CSL to ensure that we contiiiued to focus on thc right prioi-ities and for fundraising We had siipport with our. fuiidi'aising fro1 both Ilugby LeagLie teains. Wigan Warriors aiid Leigh L.eopards. Th is involved the 3 matches tliat took place between both teains, known as the Battle of the Borough. Tliey provided fr¢e tickets foi. car¢i's, gave access to iheii. Irainii)g days before the game. signed sliirts, ba115, etc. wliilsl allowing us to have access to the fan zones. hold collections before the game and make presentations lo ihe V IP l Hospiiality areas durinb7 half lime. They specifically went out of their way to raise money lo support our youn&y carei's sei'vice5 Dui'ing the year we conducled separ8te SLirveys on behalf of Yoiing and Adult carcrs and fed the results back 10 the coiincil. These are also a key eleinent when applyingj for funding? because they provide useful reedback regTardin&v wlial wc are doiiiL7 well and wliat we could be doingv to improve oui. service I n Deceinber we reciuiLed a Young CaiEI'S School Liai50n Support Workei. to reach out to local scliools, offei'ing suppoit, advice aiid raisiiig awai'eness In Deceinber our Carer Coinpaiiion Respite Sei'vice was extended foi. a further l-year contract fuiided by Wigan MBC, tliis service lielps suppoit Cai'ei's with Inuch needcd Irspile, so they can take a break and I'echarge oi. attend tlieii. own pei'sonal or health appoiiitinenls WLCC appoiiited Christine Aspin as Cliief Officci- in Januai'y ?024. Chi'istine bi-islS7s will) liei. a wealth of elperieiice OF working with C1< rers, building ¢liai'ily Sl1?tegies, with nearly 30 yeai's working with anothei. Carers Trust National Nelwoi'k Panner In March we siiccessfully bid for a Carers Connect service funded by tlie National Lottery, the aim of the service is to expand our reach to even more Cai'ers across the Wigan Borough Early in the year w¢ held siaff consultalions and restructured oui. Young Carers Service, the aim to be cfficient and effective ai delivering Young Carers services in lin¢ with our contract with wigan MBC We continue to support Wigan MBC Carers Development Officer in the of the Carers Voice project We are actively involved in the Young Carers Steering gi'oup facilitated by Wigan MBC Young Carers Oui. Young Cai'ers Service pixTrvides assessment and Ineaningfiil aclivities to young carei's aged between 5 and 25. (We currently liave circa. 700 Young Carei's registered) Youngy Cai'ers gain I'espite fiDni their caringF rol¢ at a wide a varied range of activities. which includes 5 respite groups spi'ead across Wigan Borough, We also enhanced our relationships with key instilutions iii ihe boi'ough includiiig Create, Wigan Rotary, Leigh Rotaiy, Wigan AthleLics and Wigan Soi'optiinisls. Dui'ing the financial yeai. we recruited tlie Young Carers School Liaison Siipport woi'ker to expand our support and awareness to Carers in Schools During ihe current financial yeai., we are working closely with Wigan Council to develop a strategy for Young Carers. as part of Wigans A15 Age Carer5 Slraiegy due to be piiblished by March 2025. As part of the sti'ategy plaiining. we have created a Younts Carers forum whei'e a collection of young people with lived experiences will be instrumeiilal in the development of the strategy Page 3
Wigan and Leigh Carers Centre
Trustees, Report
Carers Case Officers Support
Carei's Case Officers and OLir reception leam welcome and engage newly registered carers, They
undertake a rang7e of interventions io help carers rnanage Iheii. role, adapt lo a chaiige in lifestyle and gain
access lo the suppoit they need
These intei'ventions Inay include support to claiin benefit entitleinent,. access to professionallexpert
advice. access to social support and peer gi'oup. signposting to other groups and organisations aci'oss the
Borougli
Carer5 Assessment and Revlew
Oiii. teain of Assessors woi'k aci'oss tl)e Boi'ough, linlciiig into local coininun ity hubs aiid health care
facilities. They woi'k closely with the local authority AdLIII Social Care iiianagyeinent teain to ensiire that
waiting times foi- Carers Assessrnent and Review are manaved and the needs of carers and Iheii. family
remain at the forefiY)nt of any intervention
The team continues to refer carers for My Time and other carer breaklrespite opportunities
Activities and Engagement
A prograinnie of activities is planned acros5 Ihe Borough io support carers remain resilient and
indepeiident whilst Inanaging their cariiig role. The prograinme of activilies is designed in partnership
willi carei's aiid suppoited by local partiiei's in tlie public, pi'ivate aiid voluntary sectoi.
-rhe activities include a wcekly wall<ing progi'ainine, Meii's Gi'oup, various Cl'£ift sessions and spccific
iiifoi'ination sessions. A widei. I'angre of veniies have been id¢iititi¢d foi. Enbyageiment in ?024125, in liiie
witli ilie fuiidiiig fi'oin the Natioiial Lolteiy foi. our cai-ers Connect sei'vice, tlie aiin is to l'each out and be
Inoi'e accessible to Inoi'e carers a¢iL)ss the Wigan Boi'ough within theii. local neighbourlioods
Voluiiteers
Tlie work of WLCC woiild not be possible wilhollt tlie conii'ibutioii of 45 volunteei's woi'king across all
our projects
All volunteers joining WLCC go throLigh a structured re¢i'uitincnt process followed by a Ihorough
induction and
Wigan and Leigh Carers Centre Trustees, Report Restricted Funds Restricted fuiids include unspent grai)t and coiitract income that can only be used on specific aclivities and where any 5uI-plus funds woiild have lo be repaid to the grant pi'ovider if unspent after the end of the project to which the funds I'clate. Tliei'e al'e no such funds at tlie pirsent tiine. Unrestricted Designated Fu nds In l ine with the Resei'ves Pol icy, operational and sts'ategic fuiid5 have been d¢5ignat¢d to support the 01-ganisation's strategy, operational needs and working capital I'equii'cments The dcsignaied strategyic and operational funds were reviewed in 202? and comprise.. The cost of notice and redLindancy payments in ilie event of the Ios5 of WBC £49.588 contracts providing 3 months, notice Necessary Imaintenance work to the leasehold prem ises. £50,000 The developineiit of the project woi'lcei. I'ole witli a view to secui'iiig additional £25,000 longy-lei'in fuiidiiig Pi'oject Dev¢lopinent fund (for project continLiation, Inalclied funding and the £35,000 development and desigii of new pi'ojects) Investiment in The Lodge, holiday I'etreat as a chai'ity asset and possible soui'ce £15,000 of unirstricted income Totul Designated Reserve at 31 MAreh 2024 £174,$88 ai niial re rt wa5 appi'oved by the trustees of the charity on I I th Novenibei. 2024 and signed on its behalf Mr Pli Tru51ee iiphi'ies Page 5
Wigan and Leigh Carers Centre Statement of Trustees, Responsibilities Tlie trustees (who are also the directors of Wigan and Leigh Carers Centi'e for the purposes of coinpany law) are responsible for preparing the trustees, report and the financial statements in accordancc with the Un ited Kingdoi Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. Coinpany law requires tlic trustees to pi'epai'e financial statement5 foi. eacli fiiiaiicial year. Undcr company law the Irusiccs IIIUSt not approvc tlie tinan¢ial stateinenls unless they are satisfied that they give a true and fail. view of tlie state of affairs of the chai'itable company and of its inconiing resources and application of resources, including its income and expenditui'e, for that period. In PlEparing these financial stateinents. the ti'ustees are I'equired to: select suitable accounting policies and apply them consistently: observe tlie niethods and pi'inciples in the Chai'ities SORP. make j udgeiments and estimates that are reasonable and prudent; state whether applicable UK Accounting Standai'ds have been followed. subject to any material departures disclosed and explained in the financial statements: and prepare Ihe finaiicial statements on tlie going coiicern basis unless it is inappropriate to presume tliat the charitable coimpany will continue in business. The trustees are 1'¢5ponsible for keepii)g adequate accouniiiig records thdt al'e siiffici¢nt lo sl)ow and explain tlie cliarilable company's ti'ansaciions aiid disclose with I'easonable accui'acy at any liine the financial position of the cliai'iiable coirpany aiid ciiable tl)eiii to ensure tlial tlie financial stateimenls coniply with tlie Coinpanies Act 2006, They I'e also I'esponsible for safeguai'ding the assets of the chai'itable coinpany and hence for talcing reasonable Slep5 I. the p¥evenlion and detcction of fi'aud and otlier irregulai'ities. by tlie ti'ustees of the charity on I l Noveinber 2024 and sigyned on its behalf by: r Phil Trustee uirpliries Page 6
Wigan and Leigh Carers Centre Independent Examiner's Report to the trustees of Wigan and Leigh Carers Centre I repoit on the accoiints of the charity for the year ended 31 March 2024 which are set out on pages 8 to 17. Respective responsibilities of trustees and examiner Thc trusiees (wlio al'e also the dii'ectors of Ihe company for the purposes of company law) are responsible for ihe preparaiion of the accounts. The trustees consider that an audit is not requ li'ed for this year under section 144(2) of the Chai'ities Act ?01 l (th¢ 2011 Act) and that an iiidependent ¢xaimination is needed. The ohai'ily's gross incoiiie exceeded £250,000 aiid l aiii qualified to undertake the exaininarion by being a qualified meinber of The InsLitute of Chartered Accountants in Engylaiid and Wales.. Havin(y satisfied Imyself that the chai-ity is not subject to audit under company law and is eligible for independent exainination. it is my I'esponsibility to.. exainine the accounts under section 145 of the 201 l Act; co follow tlie procedui'es laid down in the geiieral Dii'ections given by the Chai'ity Colt)] ission under secrion 145(5)(b) of the 201 l Act: and to slate whetlier p4rticular matters have come to my attention. Basis of ind¢pendent examiner's report My cxaii)in&tion was carried out in accordance with ihe Lyeneral Dii'ections given by the Charity Cominission. An examinalion includes a review of tlie accountingy records kepi by the ¢hariiy and a comparison ot. the accounts prescnted with those recoi'ds. 11 also includes consideration of any unLisual items or disclosures in the account5, a11d seekingy cxplanations fi'om you as li-lislees concerniiig? any siich Inatters. Tlie procedures undertaken do not provide all the evideiicc Iliat would be requii'ed iii ali audit aiid consequently no opiiiioii is given as to whethth. tlie accouiits present a 'lrue and fail. view, and the I'epoi'l is liinited to those Inattei's set out in the statement below. Indepcndent examiiier's statement In coiineclion with Iny cxaininaiion, no Inaltei. has coine to Iny attention.. ( l ) wh icli gives iiie reasoiiable cause to believe that in any iiiaterial respect tlie requireinents.. to l<eep accounting records in accoi'dance with section 3 86 of tlie Coinpanies Act 2006. and io pi'cpar¢ accounts whi¢li accord wilh tlie accounting recoi'ds. coinply with Ilie a¢counting Itqu ii'eineiits of section 396 of tlic Coinpanies Act 2006 and with the Inetliods and pi'inciples of the Statement of Recoinmended Practice,. Accounting and Repoiting by Chai'ities have not been iTrei: or {?) io whicli, in my opinion. attention shoiild be di'awn in ordei. to enable a proper understanding of the accounts to be reached. M T Hothei'sall FCA PAHull&Co Beech Hoiise ?3 Ladies Lane Hindlcy Wigan WN? 2QA Dale: I l Nov¢mber 20?4
Wigan and Leigh Carers Centre Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Total 2024 Note Income and Endoivments from: Donations and legacies Chai'ilable activities Otli¢r ti'adiiig activities Iiiveslment incoiiie 3,395 491.304 3,287 3,395 491,304 Total Iiicoiiie 497.986 497.986 Expenditure on: Charitable activities 641,329 641.3?9 Net incoine/(expendituir) 143,343 143.343) Nel moveiment in funds (143.343) (143,343) Reconciliation of funds Total funds broiight forward 325.267 3?5.267 Total funds carried forwai'd 15 181,9?4 Unrc$trlct¢d funds 181,924 Total 2023 Note Income and Endowments from: Donations and legacies Charitable aclivilies Othei. trading dcllvities Investinenr incoine 6,864 506,511 5.210 6.864 506.511 5,210 Total Iiicome 518,585 518,585 Expenditure on: Cliaritable activities 65?,383 652.383 Net iiicoinel{expenditiire) (133,798 133.798 Net Imovement in fuiids (133,798) (133.798) Reconciliatlon of funds Total funds bi'oiiglit fonvard 459,065 459.065 Total funds carried forward 325,267 325.267 Al l of the charity's activities derive froin continuing opei'ations during the above two periods. Page 8
Wigan and Leigh Carers Centre (RegÉstration number: 07293521) Statement of Financial Position as at 31 March 2024 2024 2023 Note Fixed assets Intangible assets Taiigible assets 393 13.986 14,379 524 11,998 Cu rrent assets Debtors Pirpayinents Cash at bank and in hand 2,558 203,949 206.507 ?,067 368.653 370,720 Creditors: Amounts falling diie within one year 14 38.962 57,975) Net current assets 167,545 312,745 Net assets 181,924 325 ?67 Funds of the charity., Un restrlcted income funds Ui)I'e5ti'icted designated fund Uiirestricted non-designated fui)ds 174,588 7,336 174,588 150.649 Total funds 181,924 395,237 Foi. the finaiicial year endingv 31 Mai'ch ?024 the charity was entitled to exemption from aLtdit undei. section 477 ol. the Coinpanies Act ?006 I'elaling to smal I conipanies. Directors, I'esponsibi lities: The members have not I'equired the charity to obtain an audit of its accounts for the year in question in accoi'dance with section 476; and Tlie directors acknowledge their responsibilities for complying with the requirements of the Act with respect 10 accounting I'ecords and the preparation of accounts. Tliese accounts have been prepai'ed in accoixlance with the provisions applicable to coinpanies subject to the simall compa ies, I'egiin¢. ncial staternents on pages 8 to 17 wei'e approved by the trustees, and authorised for issue on I I, i. ?0?4 aiid signed on their behalf by.. i'Ph Trustee mphi'ies Page 9
Wigan and Leigh Carers Centre Notes to the Financial Statements for the Year Ei nded 31 March 2024 I Charity status The charity Is a charity limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Ni I toNvai-ds the assets of the chai-ity in tl)e event of liquidation. 2 Accounting polieies Summary of signifjeant accounting policies and key accounting estimates Tlie pi-iiicipal accouiitiiig policies tipplied iii the pi'epai'ation of ihese financial stateinents are set out below. These pol icies liave been consistently applied to all the yeai's presented. unless otli¢rwise stated. Statement of compliance The financial statements have been pi'epared in ac¢ordaiice with Accounting and Reportin& by Charities.. Stateinent of Recoininended Pi'actice applicable to charities preparin&Y theii. aLcounts in accoi'dance witli the rinancial Repoiting Standard appl icable in the U K and Republic of Ii'elaiid (FRS I O?) (effective l January 2015) (Cliai'ities SORP (FRS I O?)), the financial Reportinby Standard appl icable in the Ul< and Republic of Ireland (FRS I O?) and the Companies Act ?006. Basi$ of preparation Wigyan and Lcigyli Carers Centr¢ m¢¢ls the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othei'wi5e stated in the relevant accounting policy note5. Going concern Tlie ti'ustees consider that there are no maierial uncertainties about Ilie cliarity's ability to continue as a going concern iior any significant areas of uncertainty that affect tlie carrying value of assets held by Ilie chai'ity. Exemption from preparing a cash flow stntement The cliai'ily opted lo adopi Bullclin I publislied on 2 February 2016 and have tlierefore not included a cash flow statement in these finc1ncial statements. Income and endowments Al l incoine is i'ecogynised once the charity has entilleinent to thc incoime, it is probable that the incoine will be received and the aiiiount of the inconie I'eceivable can be measured rel iably. D()111111(1115 111111 leg(Icies Doiiatioiis al-e recognised when the charity has been notified in wi-lting of both the amount and settlement date. In the event tliat a donation is subject to conditions that requii'e a level of pei'formaiicc by the charity befoiE the chai'ily is entitled to the fuiids, the incoine is deferred and not recogn ised until either those conditions are fully met, or the fuifiliment of those conditions is wholly within the control of the charity and it is pi'obable that these coiiditions will be fulfilled in the reporting period. Graiits recelvable Grants al'e recoonised when the cliarity has an entitleinent to the funds and any conditions linked to the grants have been Inet. Whei'e peifonnance conditions al'e attached to the grant and are yet to be Inet. the incoine 15 I'ecogn ised as a liabi lity and included on the balance slieel as deferred income to be released. Page 10
Wigan and Leigh Carers Centre Notes to the Financial Statements for the Year Ended 31 March 2024 Deferred liic'oiiie Defei'red incoine iepresents amounts received for future periods and is released to incom irtg resources in the period for which. it has beeli i-eceived. Such inconie is oiily deferi'ed when: Tlie donor specifies that the grant or donation mLlSt on ly be used in future accounting periods; oi. The donor has imposed conditions which must be Mel before Ilic cliarity has uiiconditional cnlitlement. liiiiesliiieiil liieoiiie Income is recognised once il has beei) declared and Iiotificalion has bcen received of the amount due. Expenditure Al l expenditure is recognis¢d once ther¢ is a legal or constructive obligation to thal expenditure, il is probable settleinciit is required and the ainouiit cali be Ineasui'ed reliably. All costs are allocated to the applicable e.xpeiiditui'e lieading that aggi'cgate siinilai. costs to that cacegioiy. Whei'e cosis caniiot be directly alti'ibuted to pai'liculai. headingys tliey liave bLen al localed on a bitsis consistent wi¢li tlie use of i-esoui-c¢s. with central staff c05t5 allocated on the basis of time spent. and depi'eciation cliarges allocaled on Ilie poition of the asset's use. Other suppoit costs are allocated based 011 the spi'ead of staff costs. R(IlJiiigfiiiicls Tliese al'e Costs iiicui'i'ed in atti'acting voluntai'y incoine, th¢ Inanag¢inent of investinents and thos¢ incui'i'ed in tradii)g activities that I'aise fLinds. Support costs Suppo11 cosis include central functions and have been allocaied to activity cost categories on a basis consisteni with the Lise of re8oui'ces, for example, allocaiing property cosls by floor areas, oi. per capi1a, staff costs by tlie tiime speiit and other costs by iheii. usage. Intangible assets Iiiliinuyible assets al'e stated in tlie Bal&nce Sheet at cost less aecuinLilat¢d ainoi'lisation and iinpairment. They al'e ainoitised oli a strai¢rht liiie basis ovei. tlieir estiinated useful lives as tol lows., Asset class Coinputei. softwaiE Amortisation method and rate I 00/0 slraiglil line Tangible fixed assets Individual fixed assets costingy £0.00 or Inore al'e initially i'ecorded al cost, les5 any subsequent accuinulated depreciatiuii and siibsequenl accuin ulated iinpairiiient losses. Depi'ecialion is provided on taiigibl¢ fixed assets so as to write off the cost or valuation, less any estimated I'esidual value, over their expected useful econoiMic life as follows.. Asset class Fiirniture and equipment Depreciation method and rate 25D/o reducing balance Pagell
Wigan and Leigh Carers Centre Notes to the Finaneial Statements for the Year Ended 31 March 2024 Research and development Developnient expendiiui'e incurred on an individual pi'oject is carri¢d foi'ward when its future recoverability can I'easonably be Irgarded as assured. Any expenditui'e carried forward is aimortised in line with the expected future incoine from th¢ related project. T9X9tion The charity is considered to pass the tests set out in Pai'agraph I Schedule 6 of tlie Finance Act 201 O and therefore it illeets the definition of a charilable coinpany for UK corporation tax purposes. Accordin¢yly, the charity is poteiitially exenipt from taxation in respect of in¢0111e or capital gains IEceived within categories covei'ed by Chaptei. J Part I l of the Corpoi'ation Tax Act 201 O or Section 256 of tlie Taxation of Chai'geable Gains Act 1992. to Ilie exlent that such iiicome or gains are applied exclusively to charitable purposes. Trade debtors Ti'ade debtors are amounts due fi'om custoinei's for merchandise sold oi. services performed in the ordiiiary coui'se of business. Ti'ade debtors are I'ecogn ised in itially at the ¢ransaction price. They al'e subs¢qu¢ntly Ineasured at amorlised cost Iisiiig tlie etfective iiilerest Inethod, les5 pi'ovision for impairinent. A pi'ov isioii foi. Ihe inipaii'ineiil of ti'ade debtor5 15 established wlien there is objective evidence Iliar the cliarity will not be able to collect all aimounts due accoi'ding to thc oi'iginal terms of the receivables. Cash a nd ea$h equivalents Casli and c&sh equivalenls coinprise casli on Iiand aiid call deposits, and other shorl-tei'in highly liquid investinents that al'e I'eadily convei'lible lo a knowii ajnount ofcash aiid al'e subject ro an iiisigi)ificant i'isk of chang)e in value. Trade creditors Trade crediloi's are obligyations to pay for goods oi. services that l)<ive been acquired in the ordinary coui'se of bLisines5 fi'oin suppl iers. Accouiits payable al'e classified as cui'i'eiit liabilities if the charity does not liave an ui)¢onditiciiial I'iglil. at the end of the I'epoi'tin17 pei-iod, to defei. settlement of Ilie ci'ediloi. foi. at least twelve Inonths after the reporting dale. If there is an iinconditional riTrlit to defer settlement for at least twelve months after the I'epoiting dale, they at'e pirsented as noi)-current liabilities. Ti'ade creditoi's al'e I'ecognised iiiitially at the transaction pi'ice and subsequently iiieasui'ed at ainoitised cost usiiig tlie effective interest Inelhod. Fund structure Uiii'ests'icted incoire fuiids are general funds that are available foi. use at the irustees, discretion in furtherance of the objectives of the cliai'ity. Designated tunds are uni'estricted fund5 sel aside for specific purposes at the discretion of the trustees. The tt'ustees consider il appropriate to designate a portion of reserves to covei. the potential costs of an orderly ¢losui'e of the oi'ganisation in the event that funds were insufficient to allow the chai'ity to fulfil its aims and coinim itments at a satisfactory level and to cover specified future projects that will allow the charity to increase the base of its beneficiaries or strengthen its long tei'in tinancial position. Financial instruments The charity holds only basic financial instruments. as defined under Section I l of FRS 102 Page 12
Wigan and Leigh Carers Centre Notes to the Financial Statements for the Year Ended 31 Mareh 2024 3 Incolne from donations and legacies Unrestricted funds Total 2024 Total 2023 General Donations and legacies: Donations from individuals G rants, including cgpitlll grants. Grants froin local autlioriry and other bodies 3.395 6,864 491.304 494,699 491,304 494.699 506.511 513,375 4 Income from other trading activities Unrestrieted fiinds Total 2024 Total 2023 General Trading iiicoine; Oihcr tradingy income Events income: Other events incoine Othei. incoine from other iradiiig activities 3,287 3,287 5,210 3,287 5,210 Page13
Wigan and Leigh Carers Centre Notes to the Financial Statements for the Year Ended 31 March 2024 5 Investment income Unrestricted funds Total 2024 Total 2023 General Interest receivable and slmilar income Interest I'eceivable on bank deposits 6 Net incomingloutgoing resources Net iiicoin ing/(outgoing) resoui'ces foi. the year include.. 2024 2023 Depreciation of fixed a.8sets Amortisation of intangiible assets 4,662 4,156 174 8 Trustees remunei'atlon and expenses Dui'ing the yeai. lo 31 March 2024, £3 ?88 (?023..£nil) was paid to Sai'ah Freeiman for adininistration and bookkeepiiig scrvices to cover a p¢i'iod of staffing vacancy. Thei'e wei'e no otliei. payinen15 to trustees during the yeai.. 9 Staff costs The aggregate payrol I costs were a5 follows.. 2024 2023 Staff costs du ring the yea r were: Wage5 and salai'ies Other staff costs 498,715 452 499,167 440,036 440,036 No einployee received einoluinents of more than £60,000 during the year. Page 14
Wigan and Leigh Carers Centre Notes to the Financial Statements for the Year Ended 31 March 2024 l O Taxation The charity is a regyistei-ed charity and is thei'efore exeinpt froin taxation. I I Intangible fixed assets Software Total Cost At l Api'il 20?- 4,896 4,896 At 31 Mai'ch 20?4 4,896 4,896 Amortisation Ai l Api'il ?0?3 Chargye foi. the year 4.372 4,372 Ar 31 Mai'ch 2024 4,503 4,503 Net booli value At 31 Mai'ch ?024 393 393 At 31 Marcli ?023 524 524 Development costs Dcvelopinent cosis liave been capilalised in accordance with FRS 102 Section 18 Intangible As5eis other than Goodwill and are thcrefoi'e not ti'eated as a deficit to the chai'ity, Pag¢15
Wigan and Leigh Carers Centre Notes to the Financial Statements for the Year Ended 31 March 2024 12 Tangible fIxed assets Furniture and equipment Total Cost At l Api'il 20?3 Additions in year 30,001 6.651 30,001 6.651 At 31 March ?024 36,652 Depreciation At l Api'il ?023 Chargc foi. the year 17,702 4,662 17.702 4.662 At 31 March ?024 22,666 22,666 Net bool< value Al 31 March 20?4 13,986 13,986 At 31 March ?023 11,998 11,998 13 Debtors 2024 2023 Ti'ade debtors 14 Creditoi's: amounts falling due withln one year 2024 2023 Ti'ade ci'editors Other taxation and social security VAT payable Accruals Defei'red income 11,031 3,773 20,316 1,404 2,438 9,936 7,480 36,717 1,404 2.438 57,975 Page 16
Wigan and Leigh Carers Centre Notes to the Financial Statements for the Year Ended 31 March 2024 15 Funds Balance at April 2023 Incoming resources Resources expended Balance at 31 March 2024 Transfers Unrestricted funds Genei'al 150,679 497.986 (641,329) 7,336 Designated 174.588 174.588 Total funds 325,267 497,986 641,329) 181,924 Balance at I April 2022 I ncoin ing resources Resoui'ces expended Balance at 31 March 2023 Transfers Un restricted funds Geiiei'al 284.477 518.585 (652.383) 150.679 Dcsignated 174,588 174.588 Total funds 459,065 518,585 (652.3 83 325.267 16 Analysls of net assets between funds UnrestrlLted I'unds Ceneral Total funds Intaii&Fible fixed assets Taiigyible fixed assets Cui'rent asscl's Cui'rent liabi lities 393 13,986 206,506 .(38,96? 181.923 393 13,986 206,506 38,962 Total net assets 181,923 17 Analy515 of net funds At 31 March 2024 At l April 2023 Cash flow Cash at bank and in hand 368.653 (164,704) (164,704) 203,949 Net cash and casli equivalents 368.653 203,949 Page 17